County Motor Fuel Tax

Legal References

Electronic Services

Definition

DuPage, Kane, Lake, McHenry, and Will Counties have imposed a tax on the retail sale of motor fuel.

Tax Rate

Use the Tax Rate Database to look up location specific tax rates.

Note: The County Motor Fuel Tax Law requires the Illinois Department of Revenue to determine an annual rate increase to take effect on July 1 of each year.

Filing Requirements

Form CMFT-1, County Motor Fuel Tax Return, is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.

  • A monthly return is due the 20th day of the month following the month for which the return is filed.
  • A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
  • An annual return is due January 20th of the year following the year for which the return is filed.

Forms & Resources

Questions?

  • Call us at: 1 800 732-8866 or 217 782-3336
  • Call TDD: 1 800 544-5304
  • Mail your CMFT-1 and CMFT-1-X forms to:
    ATTN: COUNTY MOTOR FUEL TAX
    ILLINOIS DEPARTMENT OF REVENUE
    PO BOX 19034
    SPRINGFIELD IL 62794-9034